Self-education

expenses
It pays to learn what you can claim at tax time

To claim a deduction for work-related expenses:

You must have spent the money yourself It must directly relate to earning your You must have a record to prove it*.
and weren’t reimbursed income

* Use the myDeductions tool in the ATO app to keep a record of your expenses throughout the year.

When can you claim? When can’t you claim?

Self-education and study expenses are deductible when the course You can’t claim a deduction for self-education for a course that:
you undertake has a sufficient connection to your current work
■ relates only in a general way to your current employment
activities and:
or profession
■ maintains or improves the specific skills or knowledge you require ■ enables you to get new employment – such as moving from
in your current work activities, or
employment as a nurse to employment as a doctor.
■ results in – or is likely to result in – an increase in your income
from your current work activities.

Course expenses
If your self-education is eligible, you may be able to claim a deduction for your expenses directly related to undertaking the course.

General expenses Depreciating assets Car expenses

Some general expenses you may be able You may be able to claim a deduction for If you are undertaking a course that has a
to claim include: assets that lose value over time sufficient connection to your current
■ course and tuition fees, if paid directly (depreciating assets) such as computers employment, you can claim the cost of
by you and printers – that you have bought and daily travel from your:
■ computer consumables (for example,
use to study. ■ home to your place of education
printer cartridges) Depreciating assets that cost more than $300 and back
■ textbooks are usually claimed over the life of the asset ■ work to your place of education

■ trade, professional or academic journals

(decline in value). However, if you have a
depreciating asset that cost $300 or less
■ stationery
– you can get a deduction for the full cost of
■ home office running costs
the asset to the extent that you used it for
■ internet usage study in the tax year you bought it. (see
(excluding connection fees) Apportioning expenses).
■ phone calls
and back.
However, you can’t claim the cost of the
last leg of your travel from:
■ home to your place of education, and
then to work
■ work to your place of education, and

■ postage then to your home.

■ student services and amenities fees You can’t claim the following expenses
■ travel costs, including car expenses, related to your self-education:
between home and the place of ■ tuition fees paid by someone else,
education and between your workplace including your employer, or for which
and the place of education you were reimbursed
■ fees payable on some Higher Education ■ repayments of Higher Education Loan
Loan Program (HELP) loans, but not the Program (HELP) loans, Student Financial
loan itself. Supplement Scheme (SFSS), the
You can only claim a deduction for the portion Student Start-up Loan (SSL), VET
of these expenses that is directly related to Student Loan or the Trade Support
your eligible self-education. Loans Program (TSL)
■ home office occupancy expenses – for
example, rent, mortgage interest, rates
■ accommodation and meals – except if
you travel away from home for a short
period for study, such as to attend
residential school.
 Apportioning
expenses
Some expenses need to be apportioned
between private purposes and use for
self-education. Travel costs and
depreciating assets are good examples
of expenses that may need to
be apportioned.
Use of equipment
If you use equipment such as computers
and printers privately and for study, you
must apportion the expense based on
the percentage you use the equipment
for self-education.
For example, if you use a computer 50%
of the time for study and 50% for private
purposes, you can only claim half the
cost of the computer as a deduction.
(For more information on asset
expenses, see Depreciating assets.)
This is a general summary only
For more information, go to ato.gov.au/selfeducation or speak to a registered tax professional.
Recording Calculating
your expenses your expenses
Use our self-education expense In certain circumstances, you may have to
calculator to get an estimate of your reduce your self-education expenses by
self-education deductions. It also up to $250 to work out your deduction.
provides information on your The self-education expenses calculator
claim eligibility. works this out for you.
Records you need to keep may include
receipts or other documents showing
your self-education and study expenses
such as:
■ course fees
■ textbooks
■ stationery
■ decline in value of, and repairs to,
depreciating assets.
You must also keep receipts, documents
or diary entries for travel expenses.
Use the myDeductions tool in the ATO
app to record your self-education
expenses throughout the year.
NAT 75044-03.2021